California Statutes
§ 23400. — 23400. (Amended by Stats. 2025, Ch. 231, Sec. 76.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 2.5. CHAPTER 2.5. Alternative Minimum Tax
(a)For the purpose of this chapter, Part VI of Subchapter A of Chapter 1 of Subtitle A of the Internal Revenue Code, relating to alternative minimum tax, shall apply as it read on January 1, 2015, except as otherwise provided.
(b)A corporation electing under Chapter 4.5 (commencing with Section 23800) to be treated as an “S corporation” shall not be subject to the tax imposed by this chapter.
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California § 23400. (23400. (Amended by Stats. 2025, Ch. 231, Sec. 76.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2025, Ch. 231, Sec. 76. (SB 711) Effective October 1, 2025.